A Thinking About Government Finance Expenditure In Higher Education Of Our Country

To meet the growing demand of higher education, our country began to enlarge the enrolling scale in higher education greatly since the end of 1990's, and the capital demand of higher education increased greatly, of which the government expenditure was the main source. However, with the proceeding of several reforms our government is facing many urgent demands of expenditure,such as the construction of social security system, the matched money for the reform of tax and fee in countryside compulsory education expenditure, necessary money supported by government in the development of west region and so on. In the situation that the fiscal income is in shortage, the government cannot finance public universities as before, and higher education is listed behind the order of government expenditure. It has become a necessary tendency in the development of our higher education to satisfy the capital demand of higher education through its marketalization with the system of cost recovery.The topic of government expenditure in higher education is the utilization of fiscal theory in the department of higher education, and its target is to realize the union of efficiency and fairness of fiscal capital. The decrease of fiscal income and the increase of other demands for fiscal capital is a worldwide problem.At first, the thesis explains government finance expenditure in higher education based on public goods theory, public choice theory, manpower theory and cost sharing and compensation theory, and points out that government should be the main investor of higher education. Then, from such aspects as fiscal system of higher education, the expenditure scale, allotting mode and so on, the author does a comprehensive and systematic analysis on the existing problem of our government expenditure in higher education. Then, from such aspects as the ways and features of investment of higher education, the author introduces the expenditure policies of the U.S. and Japanese government in higher education, and gives several points of experience. In the end, the author points out the suggestions on how to perfect the government expenditure in higher education in our country,based on the analysis of the theories and the problems, the introduction of experiences from foreign countries.